Land That Cost $500 000 Is Revalued to $600 000

Land that cost $500 000 is revalued to $600 000.The journal entry would be:

A) $$\begin{array} { | l | r | r | } \hline \text { Land } ( \mathrm { A } + ) & 600000 & \\\hline \text { Revaluation surplus } ( \mathrm { OE } + ) & & 600000 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Land } ( \mathrm { A } + ) & 100000 & \\\hline \text { Revaluation Revenue } ( \mathrm { R } + ) & & 100000 \\\hline\end{array}$$
C) $$\begin{array} { | l | r | r | } \hline \text { Revaluation surplus (OE-) } & 100000 & \\\hline \text { Land (A-) } & & 100000 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Land } ( \mathrm { A } + ) & 100000 & \\\hline \text { Revaluation surplus } ( \mathrm { OE } + ) & & 100000 \\\hline\end{array}$$